THE DY. CIT, CIRCLE - 2(1),, VIJAYAWADA vs. SRI C.D.S.PRAKASA RAO, L/H. C.D.V. SUBBA RAO,, VIJAYAWADA
In the result, appeal of the revenue is allowed for statistical purpose
ITA 44/VIZ/2013[2006-07]Status: DisposedITAT Visakhapatnam04 Jul 2018AY 2006-07
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.Cit, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada Lr Of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [Pan :Adapc2488D] Museum Road Governorpet Vijayawada [Pan : Adkpc7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri R.S.Aravindakshan, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar
For Appellant: Shri R.S.Aravindakshan, DRFor Respondent: Shri G.V.N.Hari, AR
Section 143(3)Section 147Section 148Section 436oSection 43B
43B of the I.T.Act. After completion of the original assessment, the assessee has expired, hence the AO has issued the notice u/s 148 in the name of Shri C.D.V.Subba Rao, the legal heir. Subsequently, the notice was issued in the name of Shri C.D.S.Prakasa
Rao and the assessment was also completed in the name of Shri
C.D.S.Prakasa
